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Whether quantum of deduction under section 80IA is directly proportional to the profits of the undertaking and hence it has nothing to do with investment made in plant and machinery?

Case Name : Mahanagar Telephone Nigam Limited Vs Addl. CIT (ITAT Delhi)
Appeal Number : ITA No. 770/Del/2006
Date of Judgement/Order : 21/04/2011
Related Assessment Year : 2004- 2005
Courts : All ITAT (14953) ITAT Delhi (3706)
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Assessee entering into separate agreements for supply of materials, erection and for civil work portion, etc.-No tax deducted on payment made for supply of materials-Applicability of section 194C

Case Name : Karnataka Power Transmission Corporation Ltd. Vs. Asst. CIT (ITAT Bangalore)
Appeal Number : ITA Nos. 1011
Date of Judgement/Order : 23/03/2010
Related Assessment Year : 2005- 06 to 2009- 10
Courts : All ITAT (14953) ITAT Bangalore (1081)
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Poultry Sheds used for the business of hatching constitutes ‘Plant’ for the purpose of depreciation under section 32

Case Name : CIT Vs Shivalik Hatcheries Pvt. Ltd. (Himachal Pradesh High Court)
Appeal Number : I.T.A No. 21 of 2005
Date of Judgement/Order : 16/02/2011
Related Assessment Year :
Courts : All High Courts (13956) Himachal Pradesh HC (97)

Taxpayer’s functional profile and place in the value chain can be a key determinant of the parameters of economic analysis

Case Name : ST Microelectronics Private Limited Vs. CIT(A) (ITAT Delhi)
Appeal Number : I.T.A Nos. 1806, 1807/Del/2008
Date of Judgement/Order : 03/06/2011
Related Assessment Year : 2003- 04, 2004- 05
Courts : All ITAT (14953) ITAT Delhi (3706)
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Inactivity for a limited period does not mean that business ceased to exist. Accordingly, expenditure is allowable even though no business income is earned during such period

Case Name : Bechtel International Inc. Vs. ADIT (ITAT Mumbai)
Appeal Number : ITA No. 4120/Mum/2007
Date of Judgement/Order : 10/06/2011
Related Assessment Year : 2003-04
Courts : All ITAT (14953) ITAT Mumbai (3584)
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When AO has accepted higher agricultural income in the previous AY, it cannot reject the income declared on basis of general information collected from Chief Agriculture Officer and without confronting on the same with the assessee

Case Name : DCIT Haldwani Vs Shri Om Prakash Bhargava (ITAT Delhi)
Appeal Number : ITA No. 3633/Del./2008
Date of Judgement/Order : 11/03/2011
Related Assessment Year : 2004-05
Courts : All ITAT (14953) ITAT Delhi (3706)
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Allowability of expenditure incurred on higher education abroad of grandson of firm’s partners working there as an apprentice

Case Name : Pushpsons International Vs ACIT (ITAT Delhi)
Appeal Number : I.T.A. No. 417(Del)/2007
Date of Judgement/Order : 21/04/2011
Related Assessment Year : 2003- 04
Courts : All ITAT (14953) ITAT Delhi (3706)
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Where amount received in advance for a service which is to be performed in subsequent year, the advance could not be taken as income in the year of receipt

Case Name : CIT Vs. Dinesh Kumar Goel (Delhi High Court)
Appeal Number : ITA No. 790 of 2006
Date of Judgement/Order : 11/05/2011
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Whether Trust entitled to exemption u/s 11 and 12 for amount received as corpus fund as it is not a taxable amount though deposited with sister concern in violation of section 11(5)

Case Name : Ramalingam Charities Vs CIT (Madras High Court)
Appeal Number : Tax Case (Appeal) Nos. 809 to 813 of 2010
Date of Judgement/Order : 11/03/2011
Related Assessment Year :
Courts : All High Courts (13956) Madras High Court (1763)

An order passed under sub-section (6) or (7) of s 206C is appealable under s 246 (now s 246A) of the Income-tax Act

Case Name : CIT Vs The District Excise Office (Allahabad High Court)
Appeal Number : Income Tax Appeal No. - 299 of 2000
Date of Judgement/Order : 31/03/2011
Related Assessment Year :
Courts : All High Courts (13956) Allahabad High Court (800)
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